Chapter 11 - INHERITANCE TAX ACT
- Section 59-11-101 - Short title
- Section 59-11-102 - Definitions
- Section 59-11-103 - Tax on transfer of taxable estate of residents - Amount - Credit - Property of a resident defined
- Section 59-11-104 - Tax on transfer of taxable estate of nonresidents - Amount - Property of a nonresident defined - Exemptions
- Section 59-11-105 - Tax returns - Date to be filed - Extensions - Maximum time allowed
- Section 59-11-106 - Payment date - Extensions
- Section 59-11-107 - Delinquencies - Interest - Penalty
- Section 59-11-109 - Deposit of money collected - Refund of overpayments - Limitation
- Section 59-11-110 - Tax as lien - Instruments issued upon payment - Certificate of transfer
- Section 59-11-111 - Personal representative - Payment of tax - Sale of property - Liability
- Section 59-11-112 - Personal representative - Final account - Approval by commission
- Section 59-11-113 - Administration by commission - Taxpayer notification of change on federal estate tax return - Assessment of deficiency - Appeal
- Section 59-11-114 - Confidentiality of information
- Section 59-11-115 - Effective date of chapter